Research Document no 190: Limited assurance report on social or sustainability reporting – GRI-G4 (Model), 2015

Italy Current 2015

This document, issued by the Italian Association of Auditors (Assirevi), represents a model for limited assurance of reporting on social matters or sustainability. It provides an updated model report and model assurance letter for use by independent auditors. It highlights the fact that social or sustainability reporting is mostly a voluntary form of disclosure or communication, and its likely implications for the responsibilities of directors.

Scope

General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

Issuer type

Association

Type of instrument

Code of conduct or guideline

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

Project Partners